16 BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. 
PRIMARY ACCOUNTS AND CLASS CODE— Continued. 
A. ADMINISTRATION. 
80 Executive. 
90 Maintenance of office. 
92 Legal. 
94 Clerical. 
95 Fiscal. 
97 Engineering, departmental. 
99 Miscellaneous. 
Primary Accounts. 
Note. — It will be observed that no divisions beyond primary accounts have been provided under Plant 
and Administration. These can be expanded further to meet the requirements of the organization. 
OPERATION CODE. 
The next step is to develop a series of operations and a corre- 
sponding code which will include all the operations performed by 
the various departments to construct and maintain the works under 
their supervision. This may be accomplished in either of two ways. 
One is to list with each class of work all the operations that are 
performed under it. The other is to designate an operation by 
symbol and prefix this symbol with a class symbol, designating the 
class of work. By the first method such an operation as " rolling" 
would be listed under each roadway part and for both construction 
and maintenance. In the latter method, which is followed in this 
bulletin, "rolling" occurs only once in the operation code and the 
class code symbol is prefixed to give it the distinguishing classifica- 
tion. Thus any work can be indicated by combining a class code 
symbol and an operation code symbol. 
The operation code consists of a list of descriptive phrases arranged 
alphabetically and designated by consecutive numbers following a 
dash or decimal point. This dash or decimal shows the linking 
together of the classification and operation codes. The operation 
code must include all operations necessary to be performed and the 
phrases must be limited to a single interpretation. The divisions of 
the primary and general accounts given previously form the class 
code. As these class code numbers represent road parts or depart- 
ments of the organization, an accumulation of a number of opera- 
tions for any particular road part or department is effected readily 
by grouping all of those having the same class number. Below is 
given a typical operation series for the general operations of con- 
struction, reconstruction, and maintenance of highways. A similar 
code could be devised for other operations. 
